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Say you sold a subscription for accessing digitized content (from various sources) relating to your Canadian web site a customer in the actual. Since there are no restrictions with respect to where the intangible personal property end up being used, as well as the property is not considered intellectual property (nor the provision of a service), the American customer is at the mercy of G.S.T., although he never comes to Canada.

Strangely, comparable thing logic doesn't apply when an American buys each day book (or a car) which he could bring into Canada with him and employ here. The time true who's is easier for Canada to assess such items at the border when compared to cyberspace, nevertheless know of no cases of Americans being taxed on the books or cars they bring together when a number of to are in Canada for roughly half the entire year.